Welcome to our book review site go-pdf.online!
You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
Compliance Risk Management: Developing Compliance Improvement Plans
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Tax Administration Reform in China
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Designing a Tax Administration Reform Strategy
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
The Oxford Handbook of Stigma, Discrimination, and Health
Stigma leads to poorer health. In The Oxford Handbook of Stigma, Discrimination, and Health, leading scholars identify stigma mechanisms that operate at multiple levels to erode the health of stigmatized individuals and, collectively, produce health disparities. This book provides unique insights concerning the link between stigma and health across various types of stigma and groups.
The Cost of Racism for People of Color
Introduction -- Theoretical and methodological foundations -- A theoretical overview of the impact of racism on people of color / Alex Pieterse and Shantel Powell -- Applying intersectionality theory to research on perceived racism / Jioni A. Lewis and Patrick R. Grzanka -- Improving the measurement of perceived racial discrimination : challenges and opportunities / David R. Williams -- Moderators and mediators of the experience of perceived racism / Alvin Alvarez, Christopher T.H. Liang, Carin Molenaar, and David Nguyen -- Context and costs -- Racism and mental health : examining the link between racism and depression from a social-cognitive perspective / Elizabeth Brondolo, Wan Ng, Kristy-...
The Day After Tomorrow
This book is a vision of how economic policy will evolve in developing countries over the next three-to-five years, delivered by renown practitioners working at the world's leading development institution.
Microaggressions in Everyday Life
The essential, authoritative guide to microaggressions, revised and updated The revised and updated second edition of Microaggressions in Everyday Life presents an introduction to the concept of microaggressions, classifies the various types of microaggressions, and offers solutions for ending microaggressions at the individual, group, and community levels. The authors—noted experts on the topic—explore the psychological effects of microaggressions on both perpetrators and targets. Subtle racism, sexism, and heterosexism remain relatively invisible and potentially harmful to the wellbeing, self-esteem, and standard of living of many marginalized groups in society. The book examines the m...
The Handbook of Stress Science
"[F]or those who are entering the field or who want to broaden their perspective, Ibelieve that this Handbook is indispensible. More than just a contribution to the field, theHandbook may well become a classic."--PsycCRITIQUES "The editors fully achieved their goal of producing a state-of-the-science stress reference for use by investigators, educators, and practitioners with clinical and health interests."--Psycho-Oncology "This is an important book about the scientific study of stress and human adaptation. It brings together both empirical data and theoretical developments that address the fundamental question of how psychosocial variables get inside the body to influence neurobiological p...
How to Implement Electronic Fiscal Reporting (Fiscalization)
To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many years, there has been a worldwide trend to implement electronic fiscal reporting (also known as fiscalization) to achieve these aims. Fiscalization refers to the process of automated reporting of a taxpayer’s business activities to the tax administration. When implemented as an integral part of compliance risk management processes, fiscalization will contribute to an improvement in tax compliance by making it easier for taxpayers to voluntarily comply, and discouraging taxpayers who may choose to not report their business transactions. However, fiscalization alone will not address all tax compliance risks. This how-to note provides practical guidance about the case for fiscalization and implementation approaches, including good practices and practices to avoid in relation to the key dimensions of fiscalization: data collection, data analysis, integration with compliance risk management, consumer engagement, and implementation.
